Jess (P) and Herrman (D) were involved in an auto collision. The jury found that both parties were responsible for the accident with P-40% and D-60% and that P had suffered $100,000 in damages and D had suffered $14,000 in damages. P was entitled to $60,000, and D was entitled to $5,600. The court offset the awards and ordered judgment for P for $54,400. Both parties appealed.